Get Changed Filed

HI,
I have two files and contains many Fields or columns with | (pipe) delimitor, wanted to compare both the files and get only unmatched perticular fields number.
ex:
first.txt

1 | 2 | 3
111 |abc| 230
hbc | bb2 | cs
second.txt

1 | 2 | 3
111 |abc |230
abn | bb2 | fp

Here the different data in two fileds(i.e abn, fp in second file), the thing is i want only those changed fields or column numbers
The same scipt will be used for many files in my project so the field changes are happens any filed in the second file, so please provide the scipt or command with accurate result.
output.txt
1
3